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2018 (10) TMI 1577 - HC - CustomsMaintainability of appeal - Classification of imported goods - whether the goods imported are Stainless Steel Melting Scrap of Duplex Grade 2205 or cut pieces of Stainless Steel Pipes which were serviceable and usable? Held that - The Supreme Court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. Vs. Collector of Customs 1993 (9) TMI 107 - SUPREME COURT OF INDIA has inter alia held that the words the determination of any question having a relation to the rate of customs duty or the valuation of goods for the purposes of assessment of duty inter alia would include an issue of classification of goods. Therefore, in terms of Section 83 of the Finance Act, 1994 read with Section 35G(1) of the Central Excise Act, 1944, the Appeal on issue of classification is not maintainable before this Court. The remedy for the Appellant, if any, is to file an Appeal to the Hon ble Supreme Court under Section 35L(1)(b) of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994 by Section 83 thereof. Appeal dismissed being not maintainable.
Issues:
1. Challenge to Customs Tribunal's order under Section 130 of the Customs Act, 1962. 2. Substantial question of law regarding the obligation to inform importer about change in classification. 3. Dispute over appropriate classification of imported goods. 4. Misdeclaration in respect of the classification of imported goods. 5. Classification of goods as declared by importer or as claimed by Revenue. 6. Maintainability of appeal on issue of classification before the High Court. Analysis: 1. The appeal before the High Court challenged the order of the Customs, Excise, and Service Tax Appellate Tribunal under Section 130 of the Customs Act, 1962. The primary issue raised was the substantial question of law concerning the obligation to inform the importer about a change in classification of the imported goods. The appellant contended that the Tribunal's finding, which required the Revenue to inform the importer about the misdeclaration of goods, was based on insufficient evidence and was arbitrary. 2. It was established that the main issue in the appeal revolved around the appropriate classification of the imported goods. The appellant argued that the importer had misdeclared the classification of the goods, leading to a dispute over the correct classification. The crux of the matter was whether the goods should be classified as declared by the importer or as asserted by the Revenue. 3. The High Court referred to a precedent set by the Supreme Court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. Vs. Collector of Customs, which clarified that the determination of any question related to customs duty or goods' valuation for duty assessment included issues of goods classification. Therefore, the appeal on the classification issue was deemed not maintainable before the High Court. The proper course of action for the appellant, if desired, was to file an appeal with the Supreme Court under the relevant provisions of the Central Excise Act, 1944. 4. Consequently, the High Court dismissed the appeal on the grounds of non-maintainability before the Court due to the nature of the classification issue. The judgment highlighted the legal framework governing appeals on classification matters and directed the appellant towards the appropriate appellate authority for further recourse.
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